Regulation S-T

Rule 201
Temporary Hardship Exemption

a. If an electronic filer experiences unanticipated technical difficulties preventing the timely preparation and submission of an electronic filing, other than a Form 3 ( 249.103 of this chapter), a Form 4 ( 249.104 of this chapter), a Form 5 ( 249.105 of this chapter), a Form ID ( 239.63, 249.446, 269.7 and 274.402 of this chapter), a Form TA-1 ( 249.100 of this chapter), a Form TA-2 ( 249.102 of this chapter), a Form TA-W ( 249.101 of this chapter) or a Form D ( 239.500 of this chapter), the electronic filer may file the subject filing, under cover of Form TH ( 239.65, 249.447, 269.10 and 274.404 of this chapter), in paper format no later than one business day after the date on which the filing was to be made.

1. A microfiche copy of the paper format document shall be the official filing of the registrant for purposes of the federal securities laws.

2. The following legend shall be set forth in capital letters on the cover page of the paper format document:

IN ACCORDANCE WITH RULE 201 OF REGULATION S-T, THIS (SPECIFY DOCUMENT) IS BEING FILED IN PAPER PURSUANT TO A TEMPORARY HARDSHIP EXEMPTION.

3. Signatures to the paper format document may be in typed form rather than manual format. See Rule 302 of Regulation S-T. All other requirements relating to paper format filings shall be satisfied.

4. If the exemption pertains to a document filed pursuant to Section 13(a) or 15(d) of the Exchange Act or Section 30 of the Investment Company Act and the paper format document is filed in the manner specified in paragraph (a) of this section, the filing shall be deemed to have been filed by its required due date.

Notes:

1. Where a temporary hardship exemption relates to an exhibit only, the paper format exhibit shall be filed under cover of Form SE.

2. Filers unable to submit a report within a prescribed time period because of electronic difficulties shall comply with the provisions of this section and shall not use Form 12b-25 as a notification of late filing.

b. An electronic format copy of the filed paper format document shall be submitted to the Commission within six business days of filing the paper format document. The electronic format version shall contain the following statement in capital letters at the top of the first page of the document:

THIS DOCUMENT IS A COPY OF THE (SPECIFY DOCUMENT) FILED ON (DATE) PURSUANT TO A RULE 201 TEMPORARY HARDSHIP EXEMPTION.

Notes:

1. Failure to submit the confirming electronic copy of a paper filing made in reliance on the temporary hardship exemption, as required in paragraph (b) of this section, will result in ineligibility to use Forms S-2, S-3, S-8, F-2 and F-3, restrict incorporation by reference of the document submitted in paper (see Rule 303 of Regulation S-T), and toll certain time periods associated with tender offers (see Rule 13e4 (f)(12) and Rule 14e-1(e) under the Exchange Act).

2. If the exemption relates to an exhibit only, the requirement to submit a confirming electronic copy shall be satisfied by refiling the exhibit in electronic format in an amendment to the filing to which it relates. The confirming copy tag should not be used. The amendment should note that the purpose of the amendment is to add an electronic copy of an exhibit previously filed in paper pursuant to a temporary hardship exemption.